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The financial circulars

  • CIRCULAR 91/2026/TT–BTC EFFECTIVE FROM JULY 1, 2026 BUSINESS ACCOUNTANTS SHOULD ATTENTION IMMEDIATELY CIRCULAR 91/2026/TT–BTC EFFECTIVE FROM JULY 1, 2026 BUSINESS ACCOUNTANTS SHOULD ATTENTION IMMEDIATELY 13/07/2026 View: 8 On June 30, 2026, the Ministry of Finance issued Circular 91/2026/TT-BTC detailing a number of articles and measures to organize and guide the implementation of the Law on Tax Administration 2025 on electronic invoices and electronic documents, effective from July 1, 2026, replacing Circular 32/2025/TT-BTC.
  • 19 CASES OF RECEIVING MONEY TRANSFER WITHOUT PAYING PERSONAL INCOME TAX 19 CASES OF RECEIVING MONEY TRANSFER WITHOUT PAYING PERSONAL INCOME TAX 30/06/2026 View: 38 From July 1, 2026, the Personal Income Tax Law 2025 No. 109/2025/QH15 will take effect with many new tightening points on tax management.
  • HOW TO DECLARING OTHER ADJUSTMENT INVOICES ACCORDING TO REGULATIONS IN DECREE 70/2025/ND-CP HOW TO DECLARING OTHER ADJUSTMENT INVOICES ACCORDING TO REGULATIONS IN DECREE 70/2025/ND-CP 10/06/2026 View: 64 Detecting errors on electronic invoices after tax declaration is quite common in many businesses.
  • DETAILED INSTRUCTIONS ON HOW TO SUBMIT THE LATEST EMPLOYER STATUS REPORT 2026 DETAILED INSTRUCTIONS ON HOW TO SUBMIT THE LATEST EMPLOYER STATUS REPORT 2026 27/05/2026 View: 94 Reporting on labor use is a mandatory periodic obligation that all businesses and organizations that employ labor must comply with in accordance with the law.
  • INSTRUCTIONS ON HOW TO BUILD THE LATEST SALARY SHEET 2026 INSTRUCTIONS ON HOW TO BUILD THE LATEST SALARY SHEET 2026 05/05/2026 View: 80 Building payroll is always one of the important operations, but errors can easily arise if you do not clearly understand tax and insurance regulations.
  • INSTRUCTIONS FOR ADDITIONAL TAX DECLARATION 01/CNKD FOR BUSINESS HOUSEHOLDS AND BUSINESS INDIVIDUALS INSTRUCTIONS FOR ADDITIONAL TAX DECLARATION 01/CNKD FOR BUSINESS HOUSEHOLDS AND BUSINESS INDIVIDUALS 29/04/2026 View: 121 Declaring additional tax declaration 01/CNKD is an important procedure to help business households and individuals promptly adjust errors in submitted documents in accordance with tax law.
  • INSTRUCTIONS FOR SUBMITTING ADDITIONAL DECLARATION FOR LATEST PERSONAL INCOME TAX SETTLEMENT 2026 INSTRUCTIONS FOR SUBMITTING ADDITIONAL DECLARATION FOR LATEST PERSONAL INCOME TAX SETTLEMENT 2026 15/04/2026 View: 117 During the process of finalizing personal income tax, there are many cases where employees or business accountants discover errors in the declared data after submitting the documents.
  • DETAILED INSTRUCTIONS ON HOW TO ACCOUNT FOR BORROWING MONEY FROM DIRECTORS FOR EACH CASE DETAILED INSTRUCTIONS ON HOW TO ACCOUNT FOR BORROWING MONEY FROM DIRECTORS FOR EACH CASE 07/04/2026 View: 107 In corporate finance activities, borrowing money from directors is quite common, especially in small and medium-sized enterprises when they need to supplement short-term cash flow.
  • IMPORTANT WORK MILESTONES ENTERPRISES NEED TO IMPLEMENT IN APRIL 2026 IMPORTANT WORK MILESTONES ENTERPRISES NEED TO IMPLEMENT IN APRIL 2026 02/04/2026 View: 113 April is the time when businesses need to complete many important obligations related to taxes, quarterly reports and operating plans.
  • LATEST INSTRUCTIONS ON HOW TO SELF-SETTLE PERSONAL INCOME TAX 2026 LATEST INSTRUCTIONS ON HOW TO SELF-SETTLE PERSONAL INCOME TAX 2026 19/03/2026 View: 118 Annual personal income tax settlement is the right and obligation of each individual with income from salaries and wages.
  • INSTRUCTIONS FOR SETTLEMENT OF PERSONAL INCOME TAX FROM SALARIES AND WAGES ACCORDING TO OFFICIAL DISpatch 1296/CT-NVT 2026 INSTRUCTIONS FOR SETTLEMENT OF PERSONAL INCOME TAX FROM SALARIES AND WAGES ACCORDING TO OFFICIAL DISpatch 1296/CT-NVT 2026 06/03/2026 View: 259 On March 4, 2026, the Tax Department has just issued Official Dispatch 1296/CT-NVT 2026 guiding personal income tax finalization for income from salaries and wages.
  • SYNTHESIS OF NEW POINTS IN DECREE NO. 320/2025/ND-CP OF THE CORPORATE INCOME TAX LAW SYNTHESIS OF NEW POINTS IN DECREE NO. 320/2025/ND-CP OF THE CORPORATE INCOME TAX LAW 23/02/2026 View: 259 Decree No. 320/2025/ND-CP was issued by the Government on December 25, 2025, detailing a number of articles and measures to organize and guide the implementation of the Law on Corporate Income Tax.
  • ANNOUNCEMENT OF HOLIDAY SCHEDULE FOR THE 2026 BINH Ngo Lunar New Year ANNOUNCEMENT OF HOLIDAY SCHEDULE FOR THE 2026 BINH Ngo Lunar New Year 11/02/2026 View: 441 \u200bCADS Software Joint Stock Company would like to respectfully inform our Customers and Partners of the 2026 Lunar New Year holiday schedule as follows:
  • SYNTHESIS OF NEW TAX POLICIES IN 2026 THAT BUSINESSES NEED TO NOTE SYNTHESIS OF NEW TAX POLICIES IN 2026 THAT BUSINESSES NEED TO NOTE 04/02/2026 View: 285 The year 2026 marks an important period of transformation for the tax and accounting policy system in Vietnam.
  • NOTES ON REGULATIONS ON ELECTRONIC LABOR CONTRACTS FROM July 1, 2026 UNDER DECREE 337/2025/ND-CP NOTES ON REGULATIONS ON ELECTRONIC LABOR CONTRACTS FROM July 1, 2026 UNDER DECREE 337/2025/ND-CP 14/01/2026 View: 287 Decree No. 337/2025/ND-CP, issued on December 24, 2025 and effective from January 1, 2026, regulates in detail the establishment and operation of the electronic labor contract system in Vietnam.
  • LATEST REGULATIONS ON TET BONUS 2026 THAT BUSINESSES AND EMPLOYEES NEED TO KNOW LATEST REGULATIONS ON TET BONUS 2026 THAT BUSINESSES AND EMPLOYEES NEED TO KNOW 05/01/2026 View: 326 Tet bonus is an important expense that shows recognition for employees' contributions in the past year.
  • HOW TO CALCULATE PERSONAL PIT TAX WITH PARTIAL PROGRESSIVE TAX SCHEDULE IN 2026 HOW TO CALCULATE PERSONAL PIT TAX WITH PARTIAL PROGRESSIVE TAX SCHEDULE IN 2026 16/12/2025 View: 335 On December 10, 2025, the National Assembly officially finalized the partially progressive tax schedule adjusted from 7 levels to 5 levels, this is an important change that directly affects the way the tax obligations of workers nationwide are determined.
  • FROM 2026 WHAT NEW POINTS WILL THERE BE IN PERSONAL INCOME TAX? FROM 2026 WHAT NEW POINTS WILL THERE BE IN PERSONAL INCOME TAX? 12/12/2025 View: 391 On December 10, 2025, the National Assembly officially passed the revised Personal Income Tax Law 2025, effective from July 1, 2026, with notable major changes from adjusting the partial progressive tax schedule to tax-free revenue.
  • SYNTHESIS OF WORK ENTERPRISES NEED TO PERFORM AT THE END OF 2025 AND EARLY 2026 SYNTHESIS OF WORK ENTERPRISES NEED TO PERFORM AT THE END OF 2025 AND EARLY 2026 09/12/2025 View: 584 The end of the year is an important time for businesses when they must complete a series of tasks on book review, tax finalization and financial reporting.
  • THE MOST DETAILED PROCESS FOR MAKING THE 2025 YEAR-END FINANCIAL REPORT THE MOST DETAILED PROCESS FOR MAKING THE 2025 YEAR-END FINANCIAL REPORT 01/12/2025 View: 445 Preparing year-end financial reports is an important task, requiring meticulousness and strict compliance with legal regulations, especially when 2025 is about to end, this is the last reporting period before major changes in accounting regimes can be applied.
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